CENTRAL PAPER COMPANY v. COMMISSIONER

Docket No. 31651.

17 T.C.M. 246 (1958)

T.C. Memo. 1958-48

Central Paper Company, Incorporated v. Commissioner.

United States Tax Court.

Filed March 31, 1958.


Attorney(s) appearing for the Case

Wilbur A. Giffen, Esq., 11 South LaSalle Street, Chicago, Ill., for the petitioner. Julian L. Berman, Esq., for the respondent.


Memorandum Opinion

MULRONEY, Judge:

On September 6, 1950 respondent mailed to petitioner a notice under section 732 of the Internal Revenue Code of 1939 disallowing petitioner's applications for relief under section 722 of the Internal Revenue Code of 1939 for the years 1943, 1944, and 1945. All of petitioner's returns for the years involved were on a fiscal year basis ending June 30th and they were filed with the collector of internal revenue for the district...

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